Ch 13: VALUATION OF BUSINESS AND ASSETS FOR CORPORATE RESTRUCTURING — Previous Year Exam Questions (PYQ)
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📚 Corporate Restructuring, Valuation & Insolvency
📖 Ch.13 — VALUATION OF BUSINESS AND ASSETS FOR CORPORATE RESTRUCTURING
⭐ V1: Previous Year Question (PYQ)
⚡ Free Mode (Answers Locked)
⏱ Duration: 55 Mins
🎯 Total Marks: 31
Passed at: 12 Marks
Max Attempts: 10
⚖️ Statutory Applicability: AY 2026-27 & Current Institute Curriculum
Answer ALL questions. Working notes / statutory sections must form part of the answers.
📑 Exam Questions
6 Questions • Total 31 Marks1(a): Type of Valuations
6 Marks
Despite the liquidation estate comprising assets held by the corporate debtor,
certain assets have to be excluded from the liquidation estate assets. Specify
all such assets.
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1(b): Valuation Principles & Techniques for Merger
5 Marks
The scope of Corporate Restructuring encompasses enhancing economy and
improving efficiency. Discuss.
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2(a): Amalgamation, Slump Sale, Demerger
5 Marks
All the assets and liabilities of the transferor company become, after
amalgamation, the assets and liabilities of the transferee company.
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2(b): Relative Valuation and Swap Ratio
5 Marks
“The key to valuation is finding a common ground between all the companies for
the purpose of a fair evaluation.” Comment with reference to factors influencing
valuation.
(5 marks each)
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3(a): Valuation Principles & Techniques for Merger
5 Marks
"Super profits are calculated as the difference between maintainable future profits
and the return on net assets." Comment.
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3(b): Type of Valuations
5 Marks
What do you understand by 'over-capitalised' company ? Discuss the corrective
measures required to be undertaken by an over-capitalised company.
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Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
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